Gym and Swimming Pool Fees Eligible for 'Year-End Tax Adjustment' Refund! 'Exercise Expense Income Deduction' Starts in July, Who Gets How Much? (Summary)

"Now is the era of smart 'tax tech' even for exercise!"
For those who decided to start exercising this summer, there's truly 'sweet' news. From **this month (July), gym and swimming pool fees will also be included in 'Cultural Expense Income Deduction'**, allowing you to receive a tax refund during year-end tax adjustment. We have perfectly summarized who, how much, and how to benefit from this new system, which allows you to take care of your health through exercise and receive a substantial refund through year-end tax adjustment.

1. Overview of the Incident: The Era of 'Exercise Expenses' Eligible for 'Income Deduction'!

What?: **'Cultural Expense Income Deduction'**, which was previously applied only to books, performances, and movies,
To Where?: Will be expanded to **physical fitness centers (gyms) and swimming pools**.
When?: Will apply to amounts paid **from July 1, 2025**.

This is a policy by the Ministry of Culture, Sports and Tourism to promote public health by reducing the economic burden of exercise.

2. Most Important! Can I Receive It? (Targets and Benefits)

If you meet the conditions below, you are a beneficiary of 'Exercise Expense Income Deduction'!

✅ Target: Wage earners (office workers) with **total annual income of ₩70 million or less**
✅ Benefits: **Additional 30% income deduction** for amounts spent on gym and swimming pool fees
✅ Limit: Including all cultural expenses (books, performances, movies, etc.), within an **annual maximum limit of ₩3 million**

3. This is Allowed, That is Not (Deduction Items A to Z)

Not all expenses are deductible, so you need to check carefully.

⭕ 100% Deductible:
- Monthly/quarterly/annual **membership fees**
- Daily **admission fees**
- **Rental fees for towels, workout clothes, etc.** necessary for facility use
🔺 Only 50% Deductible:
- In cases where facility use and education (lessons) costs are not clearly separated, such as **GX, Pilates, and swimming lessons**, only 50% of the total payment amount is recognized as facility usage fee.
❌ Not Deductible:
- Parking fees
- Exercise equipment purchased within the facility (e.g., swimming caps, athletic shoes)
- Food and beverages purchased within the facility (e.g., protein shakes, water)

4. Essential Check! Which Gyms in My Neighborhood are 'Income Deduction' Eligible?

The most important point! Not all gyms and swimming pools are eligible; only **facilities registered as providers of cultural expense income deduction** can offer the benefits.

'You must check if the place you attend is registered!'

How to Check: Access the **'Cultural Expense Income Deduction Website (culture.go.kr/deduction)'**
How?: On the website, you can directly search for and confirm income deduction-applicable facilities in your neighborhood.

*(※ Currently, over 1,000 locations nationwide are registered, and the government is continuously encouraging participation, so the number of eligible facilities is expected to gradually expand.)*

Take Care of Your Health with Exercise, and Your Wallet with Year-End Tax Adjustment!

Now, there's one less reason to hesitate about exercising.

It's great news that gym and swimming pool fees are also eligible for income deduction, isn't it?
Are you planning to start exercising again with this opportunity? What kind of exercise do you want to do?
Check the 'Cultural Expense Income Deduction Website' right now to see if your current or planned gym or swimming pool is registered!

While you're exercising, take advantage of the income deduction benefits and have a healthy summer!

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Gym and Swimming Pool Fees Eligible for 'Year-End Tax Adjustment' Refund! 'Exercise Expense Income Deduction' Starts in July, Who Gets How Much? (Summary)